Please help with a step by step solution for homework problem for chapter 16 . The textbook I am using is Fundamental of Cost Accounting sixth edition. My question is in reference to exercise 16-65. Part A and Part B. The answer I submitted was incorrect

McDormand, Inc reported a $3,200 unfavorable price variance for variable overhead and a $32,000 unfavorable price variance for fixed overhead. The flexible budget had $1,080,000 variable overhead based on 36,000 direct labor hours; only 34,080 were worked. Total actual overhead was $1,829,600. The number of estimated hours for computing the fixed overhead application rate totaled 38,600.

Required:

a. Prepare a variable overhead price analysis :

Price variance:

Efficiency variance:

Variable overhead cost variance:

b. Prepare a fixed overhead analysis:

Price variance:

Production volume variance:

Fixed overhead cost variance:

Your help is very much appreciated.